Legal Opinion
Madison Fund, Inc. (Formerly the Pennroad Corporation) v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Third Circuit
Decided August 24, 1966No. 15590_1Published
1Opinion of the Court
365 F.2d 471
66-2 USTC P 9569
MADISON FUND, INC. (Formerly The Pennroad Corporation), Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE (two cases).
Nos. 15589, 15590.
United States Court of Appeals Third Circuit.
Argued April 18, 1966. Reargued June 10, 1966.
Decided July 26, 1966, Rehearing Denied Aug. 24, 1966.
Charles S. Jacobs, Philadelphia, Pa. (William R. Spofford, Robert E. McQuiston, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for petitioner.
Albert J. Beveridge, III, Atty., Dept. of Justice, Tax Div., Washington, D.C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee…
Also in this document: Per curiam.
2Cases cited7 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Collins v. CommissionerUnited States Board of Tax Appeals · 1942
- Commissioner of Internal Revenue v. The Pennroad Corporation and Affiliated CompaniesCourt of Appeals for the Third Circuit · 1955
- Madison Fund, Inc. v. CommissionerUnited States Tax Court · 1964
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